9.—(1) The Comptroller and Auditor General may, in relation to a Department, a person specified in the First Schedule or any other person or fund whose accounts are audited by the Comptroller and Auditor General (not being a person whose accounts are so audited pursuant to section 5 (2), or a person specified in the Second Schedule or a subsidiary of such a person), carry out such examinations as he considers appropriate for the purpose of ascertaining—

(a) whether and to what extent the resources of the Department, person or fund—

(i) have been used, and

(ii) if acquired or disposed of by the Department, person or fund, have been so acquired or disposed of,

economically and efficiently, and

(b) whether any such disposal has been effected upon the most favourable terms reasonably obtainable.

(2) Without prejudice to the generality of subsection (1), the systems, procedures and practices employed by the Department or person concerned or the manager of the fund concerned for the purpose of enabling the Department or person or the manager of the fund to evaluate the effectiveness of its or his operations may be examined by the Comptroller and Auditor General.

(3) Without prejudice to the generality of subsections (1) and (2), the Comptroller and Auditor General may, in carrying out examinations under this section, make such comparisons, including comparisons of systems, procedures and practices, as he considers appropriate.

(4) Where the Comptroller and Auditor General proposes to make any examination under this section, he may, at his discretion, seek the views of the committee of Dáil Éireann established under the Standing Orders of Dáil Éireann to examine and report to Dáil Éireann on the appropriation accounts.